Goto Section: 32.1170 | 32.1191 | Table of Contents
FCC 32.1171
Revised as of October 1, 2011
Goto Year:2010 |
2012
§ 32.1171 Allowance for doubtful accounts.
(a) This account shall be credited with amounts charged to Accounts
5300, Uncollectible revenue, and 6790, Provision for uncollectible
notes receivable to provide for uncollectible amounts related to
accounts receivable and notes receivable included in Account 1170,
Receivables. There shall also be credited to this account amounts
collected which previously had been written off through charges to this
account and credits to Account 1170. There shall be charged to this
account any amounts covered thereby which have been found to be
impracticable of collection.
(b) If no such allowance is maintained, uncollectible amounts shall be
charged directly to Account 5300, Uncollectible revenue or directly to
Account 6790, Provision for uncollectible notes receivable, as
appropriate.
(c) Subsidiary record categories shall be maintained in order that the
entity may separately report the amounts contained herein that relate
to affiliates and nonaffiliates. Such subsidiary record categories
shall be reported as required by part 43 of this chapter.
[ 67 FR 5682 , Feb. 6, 2002]
Goto Section: 32.1170 | 32.1191
Goto Year: 2010 |
2012
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